Report to Congressional Committees 

United States General Accounting Office 

GAO 

June 2003 ASSESSMENT OF 

PUBLIC LAW 106-303 

The Role of Personnel 

Flexibilities in 

Strengthening GAO's 

Human Capital 

GAO-03-954SP 
Page i GAO-03-954SP Assessment of Public Law 106-303 

Letter 1

Introduction 5 

Implementation of the Act 7

Public Law 106-303 8 

Section 1: Voluntary Early Retirement 8

Section 2: Voluntary Separation Incentive Payments 11

Section 3: Reduction in Force 12

Section 4: Senior-Level Positions 13

Employees’, Personnel Appeals Board’s, and Senior Executives’ Assessments 14 

Appendix I GAO Order 2831.1 16 

Appendix II GAO Order 2351.1 21 

Appendix III GAO Order 2319.1 51 

Table 

Table 1: Summary Data on Voluntary Early Retirements 9

Figure 

Figure 1: GAO’s Human Capital Profile 10

Contents 

This is a work of the U.S. Government and is not subject to copyright protection in the 

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permission from GAO. It may contain copyrighted graphics, images or other materials. 

Permission from the copyright holder may be necessary should you wish to reproduce 

copyrighted materials separately from GAO’s product. 
Page 1 GAO-03-954SP Assessment of Public Law 106-303 

June 27, 2003 

Congressional Committees 

Leading public organizations here and abroad have found that strategic 

human capital management must be the centerpiece of any serious change 

management initiative and effort to transform the culture of government 

agencies. GAO is not immune to these challenges facing the federal 

government. Over the past 3 years, however, we have made considerable 

progress toward addressing a number of our major human capital 

challenges through various initiatives. While many of the initiatives were 

administrative in nature, the additional flexibilities that the Congress 

authorized in Public Law 106-303 have helped to ensure that we have the 

right staff, with the right skills, in the right locations to better meet the 

needs of the Congress and the American people. 

As we approach the third anniversary of Public Law 106-303’s passage, we 

are submitting this assessment in accordance with section 6(b) of that law. 

This report contains information about our use of the flexibilities 

authorized by section 1, Voluntary Early Retirement; section 2, Voluntary 

Separation Incentive Payments; and section 3, Modified Reduction in 

Force Procedures; and presents our recommendations on the retention of 

sections 1 and 2. We do not have any recommendations for modifying 

section 3 at this time. To the extent possible, we have provided our 

assessment of the effectiveness of the flexibilities in addressing the 

challenges we faced when we requested the legislation. We have also 

included information about our use of the law’s senior-level provision. 

Lastly, we have included a summary of the responses provided by the 

Personnel Appeals Board, GAO’s Employee Advisory Council and GAO’s 

senior executives with regard to this report and our recommendations. 

United States General Accounting Office

Washington, DC 20548 

Comptroller General 

of the United States 
Page 2 GAO-03-954SP Assessment of Public Law 106-303 

If you or members of your staff have any questions or comments about 

matters discussed in this report, please contact me at (202) 512-5500 or 

walkerd@gao.gov or Gene L. Dodaro, Chief Operating Officer, at (202) 512-

5600 or dodarog@gao.gov. 

Sincerely yours, 

David M. Walker 

Comptroller General 

of the United States 
Page 3 GAO-03-954SP Assessment of Public Law 106-303 

List of Congressional Committees 

The Honorable Ted Stevens 

Chairman 

The Honorable Robert C. Byrd 

Ranking Minority Member 

Committee on Appropriations 

United States Senate 

The Honorable Ben Nighthorse Campbell 

Chairman 

The Honorable Richard J. Durbin 

Ranking Minority Member 

Subcommittee on the Legislative Branch 

Committee on Appropriations 

United States Senate 

The Honorable Susan M. Collins 

Chairman 

The Honorable Joseph I. Lieberman 

Ranking Minority Member 

Committee on Governmental Affairs 

United States Senate 

The Honorable Peter G. Fitzgerald 

Chairman 

The Honorable Daniel K. Akaka 

Ranking Minority Member 

Subcommittee on Financial Management, 

 the Budget and International Security 

Committee on Governmental Affairs 

United States Senate 

The Honorable George V. Voinovich 

Chairman 

The Honorable Richard J. Durbin 

Ranking Minority Member 

Subcommittee on Oversight of 

 Government Management, the Federal Workforce 

 and the District of Columbia 

Committee on Governmental Affairs 

United States Senate 
Page 4 GAO-03-954SP Assessment of Public Law 106-303 

The Honorable C. W. Bill Young 

Chairman 

The Honorable David Obey 

Ranking Minority Member 

Committee on Appropriations 

House of Representatives 

The Honorable Jack Kingston 

Chairman 

The Honorable James P. Moran 

Ranking Minority Member 

Subcommittee on Legislative 

Committee on Appropriations 

House of Representatives 

The Honorable Tom Davis 

Chairman 

The Honorable Henry A. Waxman 

Ranking Minority Member 

Committee on Government Reform 

House of Representatives 

The Honorable Jo Ann Davis 

Chairwoman 

The Honorable Danny K. Davis 

Ranking Minority Member 

Subcommittee on Civil Service 

 and Agency Organization 

Committee on Government Reform 

House of Representatives 
Introduction 

Page 5 GAO-03-954SP Assessment of Public Law 106-303 

The U.S. General Accounting Office exists to support the Congress in 

meeting its constitutional responsibilities and to help improve the 

performance and assure the accountability of the federal government for 

the benefit of the American people. Given GAO’s role as a key provider of 

information and analyses to the Congress, maintaining the right mix of 

technical knowledge and subject matter expertise as well as general 

analytical skills is vital to achieving the agency’s mission. GAO spends 

about 80 percent of its resources on its people. And yet, like other federal 

agencies, GAO has faced significant human capital challenges—challenges 

that if not effectively addressed, could impair the timeliness and quality of 

its work for its congressional clients and the American people they 

represent. 

A number of these challenges were created by the significant reduction in 

the size of GAO undertaken in the mid-1990s. Specifically, from 1992 

through 1997, GAO underwent budgetary cuts totaling 33 percent in 

constant fiscal 1992 dollars. To achieve those budgetary reductions while 

meeting other agency needs, GAO reduced the number of its employees 39 

percent through extensive field office closings and targeted reductions in 

headquarters staff. To conform to the reduced budgetary ceiling, GAO then 

instituted a virtual hiring freeze at the entry level, cut training for all staff, 

suspended agencywide incentive programs, and at times used mid-level 

promotions as a retention strategy. Because of the reduction in hiring, the 

average age of the agency’s workforce increased, and the retirement 

eligibility of staff accelerated. GAO’s analyses showed that by the end of 

fiscal 2004, about 34 percent of all GAO employees would be eligible to 

retire. For upper-level staff, the proportion eligible to retire was even 

larger— 48 percent of all band III management-level employees and 55 

percent of all Senior Executive Service members. 

Thus, as at many federal agencies, GAO’s human capital profile reflected a 

workforce that was smaller, closer to retirement, and at increasingly 

higher-grade levels. In addition to the succession-related concerns raised 

by such a profile, GAO also faced a range of skills gaps. As major policy 

issues have become more complex and as technology has radically altered 

the way the federal government conducts business, the types of skills and 

knowledge needed by GAO staff have been evolving, and the need for 

sophisticated technical skills has been increasing. 

Early in his tenure, Comptroller General David Walker recognized that 

GAO’s human capital profile and selected skills gaps presented serious 

challenges to GAO’s future ability to serve the Congress. Comptroller 

General Walker also sought to have GAO become a model federal agency 

Introduction 
Introduction 

Page 6 GAO-03-954SP Assessment of Public Law 106-303 

and a world-class professional services organization that focuses on 

delivering positive results for the Congress and the country. The agency’s 

ability to operate in an efficient, effective, and economical manner and 

meet the ever-changing and increasingly complex needs of the Congress 

could be seriously compromised if GAO’s human capital challenges were 

not effectively addressed. 

As a first step in addressing these concerns, GAO used its internal 

administrative authority to implement measures to improve the alignment 

of its human capital with the agency’s overall strategic goals and 

objectives as contained in GAO’s Strategic Plan. Subsequent to developing 

its first strategic plan, GAO undertook a number of major human capital 

initiatives, including an agencywide realignment and reorganization, an 

overall human capital self-assessment, the revitalization of its recruiting 

and college relations programs, an agencywide knowledge and skills 

inventory, the development of competency-based performance appraisal 

systems, the establishment of an Employee Advisory Council, the 

enhancement of GAO’s employee benefit programs, a comprehensive 

employee feedback survey, a workforce-planning process, and the 

establishment of a professional development program for entry-level 

analysts. 

In addition to these initiatives, GAO’s leadership recognized that 

additional steps to reshape the agency’s workforce were necessary and 

that preexisting personnel authorities did not allow the agency to address 

these challenges effectively. Therefore, GAO sought legislation 

establishing narrowly tailored flexibilities that would help to reshape the 

agency’s workforce and recruit and retain staff with needed technical 

skills. Based on a sound business case, Public Law 106-303—known as the 

GAO Personnel Flexibilities Act—became law in October 2000. The act 

authorized the Comptroller General to implement the following personnel 

flexibilities: 

1. Offer voluntary early retirement to realign the workforce to meet 

budgetary constraints or mission needs; correct skill imbalances; 

or reduce high-grade, managerial, or supervisory positions. 

2. Offer separation incentive payments to realign the workforce to 

meet budgetary constraints or mission needs; correct skill 

imbalances; or reduce high-grade, supervisory, or managerial 

positions. 
Introduction 

Page 7 GAO-03-954SP Assessment of Public Law 106-303 

3. Establish modified regulations for the separation of employees 

during a reduction or other adjustment in force. 

4. Establish senior-level scientific, technical, and professional 

positions and provide those positions with the same pay and 

benefits applicable to the Senior Executive Service while 

remaining within GAO’s current allocation of super-grade 

positions. 

After the Congress passed the act in 2000 and the President signed it into 

law, GAO began the process of developing regulations to implement the 

four authorities it established. Because stakeholder involvement is a 

critical component of successful human capital management, particularly 

when initiatives are being introduced, GAO established a standard practice 

to ensure employee involvement in significant agency initiatives. 

GAO’s standard practice involves the initial discussion and presentation of 

draft proposals to members of GAO’s Employee Advisory Council—a 

panel of employees representing a variety of employee constituent 

groups—and also to the agency’s senior executives. The Comptroller 

General was personally involved in the vast majority of those exchanges, 

which afforded an opportunity for the direct communication of employees’ 

and managers’ reactions. After the views of employees and managers were 

considered, further changes were made, if needed, before the draft 

proposal was issued to all employees for their review and consideration. 

Materials were posted on GAO’s intranet home page, and employees were 

notified by E-mail that proposals were available for their review, 

comments, and suggestions for a period of 30 days. The documents were 

posted in a user-friendly format that allowed employees to access the 

documents and provide comments directly on any or all of the provisions. 

Generally, the regulations were accompanied by “Frequently Asked 

Questions,” which elaborated on and explained the details of the 

provisions. The agency received 60 comments on the voluntary early 

retirement order, 33 on the workforce restructuring order, and 12 on the 

senior-level order. These comments were collected, reviewed, and 

carefully considered by GAO’s Executive Committee prior to finalizing the 

regulations. 

The approaches that GAO took in implementing these four flexibilities as 

well as the results that the agency has achieved are described in the 

following four sections. 

Implementation of the 

Act 
Public Law 106-303 

Page 8 GAO-03-954SP Assessment of Public Law 106-303 

At the time the GAO Personnel Flexibilities Act was passed, GAO’s 

workforce was sparse at the entry level and plentiful at the midlevel. The 

agency was concerned about its ability to support the Congress with 

experienced and knowledgeable staff, given the significant percentage of 

the agency’s senior managers and analysts reaching retirement eligibility 

and the relatively small number of entry-level employees who were in 

training to replace more senior staff. The use of the voluntary early 

retirement authority provided in section 1 of the act is one of the tools that 

the agency has used to confront this serious issue—one that is facing 

much of the federal community. 

The act allows the Comptroller General to offer voluntary early retirement 

to up to 10 percent of the workforce when necessary or appropriate to 

realign the workforce to address budgetary or mission constraints; correct 

skill imbalances; or reduce high-grade, supervisory, or managerial 

positions. This flexibility represents a proactive use of early retirement to 

shape the workforce to prevent or ameliorate future problems. GAO Order 

2831.1, Voluntary Early Retirement, containing the agency’s final 

regulations, was issued in April 2001 and is included in appendix I. Under 

the regulations, each time the Comptroller General approves a voluntary 

early retirement opportunity, he establishes the categories of employees 

who are eligible to apply. These categories are based on the need to 

ensure that those employees who are eligible to request voluntary early 

retirement are those whose separations are consistent with one or more of 

the three reasons for which the Comptroller General may authorize early 

retirements. Pursuant to GAO’s regulations, these categories are defined in 

terms of one or more of the following criteria: 

• organizational unit or subunit, 

• occupational series, 

• grade or band level, 

• skill or knowledge requirements, 

• performance appraisal average, 

• geographic location, or 

• other similar factors that the Comptroller General deems necessary 

and appropriate. 

Since it is essential that GAO retain employees with critical skills as well 

as its highest performers, certain categories of employees have been 

ineligible under the criteria. Some examples of ineligible categories are 

employees receiving retention allowances because of their unusually high 

or unique qualifications; economists, because of the difficulty that the 

agency has experienced in recruiting them; and staff in the information 

Public Law 106-303 

Section 1: Voluntary 

Early Retirement 
Public Law 106-303 

Page 9 GAO-03-954SP Assessment of Public Law 106-303 

technology area. In addition, employees with performance appraisal 

averages above a specified level have not been eligible under the criteria. 

To give the fullest consideration to all interested employees, however, any 

employee may apply for consideration when an early retirement 

opportunity is announced, even if he or she does not meet the stated 

criteria. The Comptroller General may authorize early retirements for 

these applicants on the basis of the facts and circumstances of each case. 

The Comptroller General or his Executive Committee designee(s) 

considers each applicant and makes final decisions on the basis of the 

institutional needs of GAO. Only employees whose release is consistent 

with the law and GAO’s objective in allowing early retirement are 

authorized to retire early. In some cases, this has meant that employees’ 

requests must be denied. 

GAO held its first voluntary early retirement opportunity in July 2001. 

Employees who were approved for early retirement were required to 

separate in the first quarter of fiscal 2002. As required by the act, 

information on the fiscal 2002 early retirements was reported in an 

appendix to our 2002 Performance and Accountability Report. Another 

voluntary early retirement opportunity was authorized in fiscal 2003, and 

employees were required to separate by March 14, 2003. Table 1 provides 

the data on the number of employees separated by voluntary early 

retirement as of May 30, 2003. 

Table 1: Summary Data on Voluntary Early Retirements 

Fiscal year 2002 Fiscal year 2003 Totals 

Applications/Status of applications Number

Percentage 

of total Number

Percentage 

of total Number

Percentage 

of total

Total applications submitted 78 100.0 39 100.0 117 100.0

Approved applications 72 92.3 37 94.8 109 93.1

Disapproved applications 6 7.7 2 5.1 8 6.8

Approved applications withdrawn by 

employees 

18 23.0 12 30.7 30 25.6

Applicants separated by voluntary early 

retirement 

54 69.3 25 64.1 79 67.5

Source: GAO. 

Of the 79 employees who separated from GAO through voluntary early 

retirement, 66, or 83.5 percent, were high-grade, supervisory, or 

managerial employees. High-grade, supervisory, or managerial employees 

are those who are in grade GS-13 or above, if covered by GAO’s General 

Schedule, in band II or above, if covered by GAO’s banded systems for 
Public Law 106-303 

Page 10 GAO-03-954SP Assessment of Public Law 106-303 

Analysts and Attorneys or in any position in GAO’s Senior Executive 

Service or Senior Level system. 

GAO’s transformation effort is a work-in-progress and, for that reason, the 

agency supports additional legislation to make the voluntary early 

retirement provision in section 1 of Public Law 106-303 permanent. While 

the overall number of employees electing early retirement has been 

relatively small, GAO believes that careful use of voluntary early 

retirement has been an important tool in incrementally improving the 

agency’s overall human capital profile. Each separation has freed 

resources for another use, enabling GAO to fill an entry-level position or to 

fill a position that will reduce a skill gap or address other succession 

concerns. Importantly, these separations are accomplished voluntarily 

with the acquiescence of both the employee and the agency. Although 

GAO has made progress in improving its human capital profile, there is 

still work to do. GAO needs to retain its option to use this flexibility when 

necessary to address current and future concerns. 

In making this recommendation, GAO points to its progress in changing 

the overall shape of the organization. As illustrated in figure 1, by the end 

of fiscal year 2002, GAO had almost a 74 percent increase in the proportion 

of staff at the entry level (Band I) compared with fiscal year 1998. Also, the 

proportion of the agency’s workforce at the midlevel (Band II) decreased 

by about 16 percent. 

Figure 1: GAO’s Human Capital Profile 

a

Attorneys and criminal investigators. 

b

Mission support includes both mission and mission support offices. 

Since the beginning of fiscal 2001, a total of 447 employees have retired 

from GAO; 79 (or 17.6 percent) of those retirements are the result of 
Public Law 106-303 

Page 11 GAO-03-954SP Assessment of Public Law 106-303 

GAO’s early retirement offerings, and as noted above, 83.5 percent of those 

retiring were high-grade, supervisory, or managerial employees. The loss 

of these higher-level staff, along with other employees whose skills are no 

longer essential to GAO has helped the agency address succession 

planning and skill imbalance issues, in addition to increasing the numbers 

of entry-level staff who can be hired. 

In addition to authorizing voluntary early retirement for GAO employees, 

the act permits the Comptroller General to offer voluntary separation 

incentive payments—also known as “buyouts”—when necessary or 

appropriate to realign the workforce to meet budgetary constraints or 

mission needs; correct skill imbalances; or reduce high-grade, supervisory, 

or managerial positions. Under the act, up to 5 percent of employees could 

be offered such an incentive, subject to criteria established by the 

Comptroller General. 

The act requires GAO to deposit into the U.S. Treasury an amount 

equivalent to 45 percent of the final annual basic salary of each employee 

to whom a buyout is paid. The deposit is in addition to the actual buyout 

amount, which can be up to $25,000 for an approved individual. Given the 

many demands on agency resources, these costs present a strong financial 

incentive to use the provision sparingly, if at all. GAO anticipates little, if 

any, use of this authority because of the associated costs. For this reason, 

as well as to avoid creating unrealistic employee expectations, GAO has 

not developed and issued agency regulations to implement this section of 

the act. 

GAO also supports legislation making section 2—-authorizing the payment 

of voluntary separation incentives—permanent. GAO notes that the 

Homeland Security Act of 2002 provides most federal agencies with 

buyout authority. Agencies with preexisting legislative authority to offer 

buyouts retain their authority, although they may be covered under the 

Homeland Security Act provision as well. Although GAO has not yet used 

its buyout authority and has no plans to do so in the foreseeable future, 

GAO recommends the retention of this flexibility and the elimination of 

the expiration date of December 31, 2003. The continuation of this 

provision maximizes the options available to the agency to deal with 

future circumstances. Since GAO is also eligible to request buyouts under 

the provisions of the Homeland Security Act, the agency will consider its 

options under this provision as well. 

Section 2: Voluntary 

Separation Incentive 

Payments 
Public Law 106-303 

Page 12 GAO-03-954SP Assessment of Public Law 106-303 

Section 3 of the act allows the Comptroller General to prescribe 

regulations for the separation of GAO employees during a reduction in 

force or other adjustment in force consistent with those issued by the 

Office of Personnel Management under section 3502(a) of title 5. In the 

event that GAO is required to initiate involuntary job reductions, 

employees would compete for retention on the basis of the following 

factors in descending order of priority: tenure, veteran’s preference, 

performance ratings, and length of federal service. At the discretion of the 

Comptroller General, retention may also be based on other objective 

factors, including skills and knowledge in addition to the preceding 

criteria. 

After careful analysis and deliberation, GAO Order 2351.1, Workforce 

Restructuring Procedures for the General Accounting Office, containing 

final agency regulations, was issued in January 2003. Those regulations, 

which are included in appendix II, provide for establishing “zones of 

consideration,” which define the geographical and organizational 

boundaries within which employees compete for retention. All employees 

would be placed in “job groups” that comprise all positions within a zone 

of consideration that are at the same grade or band level and that perform 

the same duties and responsibilities. The highest priority would be placed 

on an employee’s tenure of employment and veteran’s preference. After 

consideration of those two factors, an employee would be ranked on the 

basis of his or her retention score. This score is based on the employee’s 3-

year appraisal average and his or her length of creditable federal service; 

greater weight is placed on performance than on length of service. 

GAO has not taken any actions under its workforce restructuring 

regulations and is sensitive to concerns that were expressed prior to the 

passage of Public Law 106-303 about the potential impact of GAO’s 

modified reduction in force procedures on veterans. GAO is committed to 

protecting the rights of veterans in a manner consistent with title 5 and has 

retained all veterans’ protections in GAO orders. Therefore, GAO does not 

foresee any impact on veterans that would differ from those at any other 

agency involved in realigning or reducing their workforce. 

Section 3, authorizing the Comptroller General to develop modified 

regulations for the conduct of a reduction or other adjustment in force, is 

a permanent authority. The act requires GAO to provide any 

recommendations for changes to the section at this time. GAO is unable to 

offer recommendations, however, because the procedures have not yet 

been used. Circumstances leading to the decision to separate employees 

involuntarily are infrequent, and it may be years before the agency has any 

Section 3: Reduction 

in Force 
Public Law 106-303 

Page 13 GAO-03-954SP Assessment of Public Law 106-303 

significant experience with the use of its procedures. Therefore, GAO has 

no recommendations for changes to section 3 at this time. 

To address a variety of complex issues, GAO needed to increase its skill 

base in such highly competitive hiring areas as economics, information 

technology, actuarial science, and evaluation methodology. Section 4 of 

the act permits GAO to establish senior-level positions to meet critical 

scientific, technical, or professional needs. To recruit and retain qualified 

individuals, the act allows GAO to extend the rights and benefits of Senior 

Executive Service employees to these positions. GAO Order 2319.1, 

containing the agency’s regulations for the employment of senior-level 

staff, was issued in March 2001 and is included in appendix III. 

GAO has used this authority to fill eight senior-level positions, including 

that of a Chief Accountant, Chief Economist, Chief Statistician, and Chief 

Actuary. In addition, three senior-level technologists have been appointed 

as well as a senior-level technologist with expertise in cryptography. The 

expertise of these senior experts in highly specialized areas of economics, 

technology, statistics, and cryptography has contributed significantly to 

GAO’s efforts to support the Congress. The accomplishments achieved 

with the expertise and contributions of the agency’s senior-level 

employees include work on biometric technologies for U.S. border 

security, anthrax irradiation of U.S. mail, and National Missile Defense 

systems. These experts have also contributed to ensuring that GAO’s work 

is based on the most technically accurate methodologies for conducting 

cost-benefit studies and for utilizing appropriate data sources. GAO has 

found this flexibility to be a critical component in its efforts to ensure that 

the agency maintains the skills and knowledge necessary to address the 

many highly complex areas of interest to the Congress. 

The act does not require recommendations from GAO on section 4, which 

permits the agency to establish senior-level positions to meet critical 

scientific, technical, or professional needs. 

Section 4: SeniorLevel Positions 
Employees’, Personnel Appeals Board’s, and 

Senior Executives’ Assessments 

Page 14 GAO-03-954SP Assessment of Public Law 106-303 

When the act was under consideration, some GAO employees expressed 

their concerns about the legislation to their Congressional representatives. 

To ensure the active consideration of employees’ views, the act requires 

that this report include any assessments or recommendations of the GAO 

Personnel Appeals Board and of any interested groups or associations 

representing officers or employees of GAO. GAO also agreed to include in 

this report information about any impact upon employees’ attitudes and 

opinions, as measured by employee feedback survey responses. 

In response to these requirements, GAO’s Human Capital Officer sent a 

request soliciting recommendations for inclusion in this report to the 

Executive Director of the Personnel Appeals Board. The agency also 

alerted the members of GAO’s Employee Advisory Council by sending all 

members a memorandum notifying them of this provision. The topic was 

included on the agenda of the council’s quarterly meeting with the 

Comptroller General in March, and all members of the Employee Advisory 

Council were given a draft copy of the report for their review. GAO’s 

managing directors were also given a draft of this report for review. In 

addition, on May 21, 2003, a meeting of all GAO’s senior executives was 

held. At this meeting the Comptroller General solicited the views of senior 

staff on extending provisions of Public Law 106-303. 

The Personnel Appeals Board did not submit a specific assessment of the 

act’s implementation. However, in letter to GAO’s Human Capital Officer, 

dated May 15, 2003, Beth Don, Executive Director of the Personnel 

Appeals Board, stated that the board would be “willing to do a more 

comprehensive report in a year or so, at which point we think there will be 

more information available on the implementation and effectiveness of the 

personnel flexibilities granted under the Act.” Importantly, Ms. Don 

indicated that no cases had been filed with the Personnel Appeals Board 

concerning the matters covered by the act. She also stated that the board 

did not believe it was appropriate to comment, among other things, on the 

substantive nature of the regulations promulgated by GAO, or the manner 

in which the regulations were promulgated since the Board may be called 

upon to adjudicate matters relating to the act and its implementation. The 

Employee Advisory Council responded on May 13, 2002, that it did not 

have any comments on the report at this time. Using electronic polling 

technology that allows for confidential responses, GAO’s senior executives 

were asked if the voluntary early retirement and voluntary separation 

incentive authorities should be made permanent. All but one of the 110 

respondents agreed or strongly agreed that GAO should seek legislation to 

make these provisions permanent. One respondent was undecided. 

Employees’, Personnel Appeals Board’s, and 

Senior Executives’ Assessments 
Employees’, Personnel Appeals Board’s, and 

Senior Executives’ Assessments 

Page 15 GAO-03-954SP Assessment of Public Law 106-303 

As part of ongoing agency efforts to monitor progress in people measures, 

GAO conducted employee feedback surveys in 1999 and 2002—before and 

after the act’s passage. This survey asked employees for their agreement 

or disagreement with a variety of statements relating to their work life but 

was not designed to measure the impact of the act’s flexibilities on 

employee satisfaction. The 2000 survey elicited an 89 percent response 

rate, which was even better than the outstanding 87 percent achieved in 

1999. On the basis of a comparison of responses to key questions in 2002 

and 1999, employee satisfaction (as measured by the number of “strongly 

agree”/“agree” responses) was up in 50 of the 52 categories. Negative 

responses (as measured by the number of “strongly disagree”/“disagree” 

responses) also declined in 50 of 52 categories. 

GAO believes that the impact of the legislation on its employees has been 

positive. Clearly, the employees who requested and were approved for 

early retirement benefited from the act. Furthermore, the realignment of 

resources resulting from these retirements has had a positive impact on 

the remaining employees, as well. Ultimately, GAO’s efforts to improve the 

strategic management of GAO’s human capital, of which the legislation is a 

part, benefit all of GAO. Having the right people in the right places makes 

it easier for all GAO employees to be successful in accomplishing their 

part of the agency’s mission. In the final analysis, the agency’s efforts to 

maximize its value allow us to better serve the Congress and the American 

people. 
Appendix I: GAO Order 2831.1 

Page 16 GAO-03-954SP Assessment of Public Law 106-303 

Appendix I: GAO Order 2831.1 
Appendix I: GAO Order 2831.1 

Page 17 GAO-03-954SP Assessment of Public Law 106-303 
Appendix I: GAO Order 2831.1 

Page 18 GAO-03-954SP Assessment of Public Law 106-303 
Appendix I: GAO Order 2831.1 

Page 19 GAO-03-954SP Assessment of Public Law 106-303 
Appendix I: GAO Order 2831.1 

Page 20 GAO-03-954SP Assessment of Public Law 106-303 
Appendix II: GAO Order 2351.1 

Page 21 GAO-03-954SP Assessment of Public Law 106-303 

Appendix II: GAO Order 2351.1 
Appendix II: GAO Order 2351.1 

Page 22 GAO-03-954SP Assessment of Public Law 106-303 
Appendix II: GAO Order 2351.1 

Page 23 GAO-03-954SP Assessment of Public Law 106-303 
Appendix II: GAO Order 2351.1 

Page 24 GAO-03-954SP Assessment of Public Law 106-303 
Appendix II: GAO Order 2351.1 

Page 25 GAO-03-954SP Assessment of Public Law 106-303 
Appendix II: GAO Order 2351.1 

Page 26 GAO-03-954SP Assessment of Public Law 106-303 
Appendix II: GAO Order 2351.1 

Page 27 GAO-03-954SP Assessment of Public Law 106-303 
Appendix II: GAO Order 2351.1 

Page 28 GAO-03-954SP Assessment of Public Law 106-303 
Appendix II: GAO Order 2351.1 

Page 29 GAO-03-954SP Assessment of Public Law 106-303 
Appendix II: GAO Order 2351.1 

Page 30 GAO-03-954SP Assessment of Public Law 106-303 
Appendix II: GAO Order 2351.1 

Page 31 GAO-03-954SP Assessment of Public Law 106-303 
Appendix II: GAO Order 2351.1 

Page 32 GAO-03-954SP Assessment of Public Law 106-303 
Appendix II: GAO Order 2351.1 

Page 33 GAO-03-954SP Assessment of Public Law 106-303 
Appendix II: GAO Order 2351.1 

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Page 62 GAO-03-954SP Assessment of Public Law 106-303 (997250) 
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